TMI Blog2003 (11) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... of gases lost during production. 2. When the matter was called, no one was present on behalf of the respondents. In fact the notice issued to them for hearing has been returned back by the Postal authorities with the remarks 'left'. I therefore, heard Shri H.C. Verma, learned Departmental Representative and perused the records. Learned Departmental Representative submitted that while checking th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Appellate Tribunal in the case of Rajiv Co. v. CCE, Chandigarh [1995 (80) E.L.T. 429] has held that the word 'waste' used in Rule 51D has a specific meaning that a part of inputs should be contained in the waste and the loss is entirely a different phenomenon. He, finally, submitted that the Commissioner (Appeals) has also relied upon the Tribunal's decision in favour of the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent against which the Revenue has filed a reference application with the Hon'ble Delhi High Court. The Revenue has not brought on record any stay of the said Order and as such the Commissioner (Appeals) has rightly followed the said decision by passing the impugned Order. The decision in the case of Rajiv Co. relied upon by the learned Departmental Representative is not applicable as the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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